Only duty-paid spirits may be used in the manufacture of confectionery in this country.
Since duty rates were unchanged throughout this period, these increases resulted from changes in the level and pattern of duty-paid clearances.
Discussion of travellers' allowances for duty-paid goods was postponed.
But he is at liberty to obtain spirits from any dealer who may be willing to supply him from his duty-paid stock.
This is because the oil is duty-paid on leaving the oil companies' and producers' bonded stores.
Fourthly, either through a complicit retailer or by hoodwinking, he delivers the spirits on to the market at duty-paid prices.
The potential revenue lost by diversion of consumption from duty-paid drinks is not known.
Duty-free price levels related to increasing duty-paid shop prices have also increased.
